Michaela Merz

Doctoral Assistant in Tax Policy as part of a collaboration with the Centre for Tax Policy and Administration of the OECD in Paris

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Schweizerische Vereinigung SteuerrechtNew collaboration project with the OECD relating to the Taxation of Household Savings in the framework of Automatic Exchange of Information (AEOI).

For this purpose, the University of Lausanne (Prof. Dr. Robert Danon, Chair of Tax Law) is inviting applications for a 100% Doctoral Assistant.

Before being physically based at University of Lausanne, the selected candidate would be present in Paris at the OECD (October 2016-October 2017), returning to Switzerland every three months to report on the project.

As a part of the research project and in particular during the stay in Paris, the candidate will undertake a detailed analysis of the new rules for AEOI with a focus on their implications for tax policy. In particular, the candidate will investigate

  • the scope and effectiveness of the new rules in preventing tax evasion and ensuring that capital income at the personal level can be subject to taxation in the taxpayer’s jurisdiction. This would include an examination of the extent to which savings vehicles can or cannot be restructured to avoid the new rules;
  • the impact of the new rules on broader international tax policy issues, such as the use of withholding taxes on, and provision of tax relief for, portfolio investment
  • the impact of the new rules on domestic tax policy, including the scope for increasing tax revenue from capital income at the personal level.

For more information refer to:

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